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NY C85837




March 27, 1998

CLA-2-97:RR:NC:SP:233 C85837

CATEGORY: CLASSIFICATION

TARIFF NO.: 9705.00.0090

Mr. Michael H. Gold
99 Park Avenue
6th Floor
New York, NY 10016

RE: The tariff classification of human bones of unknown origin.

Dear Mr. Gold:

In your letter dated March 18, 1998, on behalf of Evolution Nature Corp., you requested a tariff classification ruling.

The items to be imported consist of human bones.

The applicable subheading for human bones will be 9705.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest, other, and are subject to a free rate of duty regardless of their country of origin.

Importation of human bones may be subject to the import regulations administered by the U.S. Food and Drug Administration. You may wish to address an inquiry to that agency at the following location:

U.S. Food and Drug Administration
Division of Regulatory Guidance HFF 314
200 C Street S.W.
Washington, D.C. 20204

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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